BIRLASOFT LIMITED

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October 26, 2021

BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400001.

National Stock Exchange of India Ltd., Exchange Plaza, C/1, G Block, Bandra - Kurla Complex, Bandra (E), Mumbai – 400051.

Scrip ID: BSOFT Symbol: BSOFT Scrip Code: 532400 Series: EQ Kind Attn: The Manager, Kind Attn: The Manager, Department of Corporate Services Listing Department

- Subject: Outcome of the Board Meeting held on October 26, 2021

Time of commencement of the Board Meeting: 15:30 hours IST Time of conclusion of the Board Meeting : 17:15 hours IST

Dear Sir/Madam,

We wish to inform you that the Board of Directors of the Company, at its meeting concluded today, inter alia , has approved the following:

a) Unaudited Standalone and Consolidated Financial Results of the Company, for the quarter and half-year ended September 30, 2021;
b) Interim Dividend of Rs. 1.50 per equity share (i.e. 75%) of face value of Rs. 2/- each, for the financial year 2021-22, to be paid to the members of the Company within 30 days from the declaration by the Board, as per the provisions of Companies Act, 2013, and the Rules made thereunder.

The Record Date, i.e. Wednesday, November 3, 2021, has been intimated to the Stock Exchanges vide letter dated October 21, 2021.

c) Allotment of 245,133 equity shares of face value of Rs. 2/- each to the Eligible Employee(s) of the Company, who have exercised their stock options under the “Special Purpose Birlasoft - Employee Stock Option Plan 2019”. These shares shall rank pari-passu with the existing equity shares of the Company in all respects. With this allotment, the paid-up capital of the Company has increased to Rs. 555,790,668/- divided into 277,895,334 equity shares of face value of Rs. 2/- each.

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The unaudited Standalone and Consolidated Financial Results for the quarter and half-year ended September 30, 2021, along with the Limited Review Reports thereon and the investor update are being sent separately.

Kindly take the same on your records.

Thanking you.

Yours faithfully,

For Birlasoft Limited

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Sneha Padve Company Secretary & Compliance Officer

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Chartered Accountants

B S R & Co. LLP

8th floor, Business Plaza, Telephone: +91 20 6747 7300 Westin Hotel Campus, Fax: +91 20 6747 7310 36/3-B, Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune - 411001, India

Limited review report on unaudited quarterly and year-to-date consolidated financial results of Birlasoft Limited under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

To

Board of Directors of Birlasoft Limited

We have reviewed the accompanying Statement of unaudited consolidated financial results of Birlasoft Limited (“the Parent”) and its subsidiaries (the Parent and its subsidiaries together referred to as “the Group”), for the quarter ended 30 September 2021 and year to date results for the period from 1 April 2021 to 30 September 2021 (“the Statement”), being submitted by the Parent pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (‘Listing Regulations’).
This Statement, which is the responsibility of the Parent’s management and approved by the Parent’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review.
We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

We also performed procedures in accordance with the circular issued by SEBI under Regulation 33(8) of the Listing Regulations, to the extent applicable.

Principal Office: 14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Center, Western Express Highway, Goregaon (East), Mumbai - 400063

B S R & Co. (a partnership firm with Registration No. BA61223) converted into B S R & Co. LLP (a Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, 2013

B S R & Co. LLP

The statement includes the results of the following entities:
- a. Birlasoft Limited (Parent)

Subsidiaries

b. Birlasoft Inc.
c. Birlasoft GmBH
d. Birlasoft (UK) Limited
e. Enable Path LLC
f. Birlasoft Sdn Bhd
g. Birlasoft Solutions Limited
h. Birlasoft Solutions France
i. Birlasoft Solutions Inc.
j. Birlasoft Computer Corporation, USA
k. Birlasoft Solutions ME FZE
l. Birlasoft Technologies Canada Corporation
m. Birlasoft Consulting Inc., USA
n. Birlasoft Solutions LTDA
o. Birlasoft Solutions Mexico, S.A. DE C.V.
p. Birlasoft Solutions GmBH

Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.
The Statement includes the interim financial information of one subsidiary which have not been reviewed, whose interim financial information reflect total assets of INR 158.26 million as at 30 September 2021, total revenue of INR 100.96 million and INR 198.78 million, total net profit after tax and total comprehensive income of INR 15.39 million and INR 29.46 million for the quarter ended 30 September 2021 and for the period from 1 April 2021 to 30 September 2021, respectively, and cash outflows (net) of INR 3.77 million for the period from 1 April 2021 to 30 September 2021, as considered in the Statement. According to the information and explanations given to us by the management, these interim financial information are not material to the Group.

Our conclusion on the Statement is not modified in respect of the above matter.

For B S R & Co. LLP Chartered Accountants Firm Registration No.101248W/W-100022

DAKSHINDAS Digitally signed by DAKSHINDAS SWAPNIL SATISH SWAPNIL SATISH Date: 2021.10.26 17:10:26 +05'30'

Swapnil Dakshindas Partner

Date: 26 October 2021 Place: Pune

Membership Number: 113896 UDIN: 21113896AAAAFW4675

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----- Start of picture text ----- Birlasoft LimitedRegistered & Corporate Office: 35 & 36, Rajiv Gandhi Infotech Park, Phase I, MIDC, Hinjawadi, Pune - 411057Phone : +91 20 6652 5000 | Fax : +91 20 6652 5001 | [email protected] | www.birlasoft.com | CIN : L72200PN1990PLC059594PART ISTATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2021₹ in million (except per share data)Particulars Quarter ended Half year ended Year endedSeptember 30, June 30, 2021 September 30, September 30, September 30, March 31,2021 (Unaudited) 2020 2021 2020 2021(Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited)Revenue from operations 10,116.87 9,453.15 8,574.56 19,570.02 17,720.86 35,557.20Other income (net) (Refer note 5) 93.56 214.68 64.29 308.24 (16.94) 189.81Total income 10,210.43 9,667.83 8,638.85 19,878.26 17,703.92 35,747.01ExpensesEmployee benefits expense 5,764.39 5,560.13 5,230.54 11,324.52 10,575.94 21,158.06Finance costs 34.37 28.44 34.75 62.81 69.99 130.44Depreciation and amortization expense 193.50 184.35 208.12 377.85 423.46 803.71Other expenses 2,834.78 2,382.51 2,149.41 5,217.29 4,820.85 9,106.81Total expenses 8,827.04 8,155.43 7,622.82 16,982.47 15,890.24 31,199.02Profit before exceptional items and tax 1,383.39 1,512.40 1,016.03 2,895.79 1,813.68 4,547.99Exceptional items (Refer note 6) (1.38) - - (1.38) - -Profit before tax from continuing operations 1,382.01 1,512.40 1,016.03 2,894.41 1,813.68 4,547.99Tax expenseCurrent tax 337.95 371.38 377.02 709.33 668.27 1,172.95Deferred tax charge/ (benefit) 12.75 4.60 (52.20) 17.35 (109.26) 166.73Total tax expense 350.70 375.98 324.82 726.68 559.01 1,339.68Profit for the period from continuing operations 1,031.31 1,136.42 691.21 2,167.73 1,254.67 3,208.31Other comprehensive income/(losses)Items that will not be reclassified to profit or loss Remeasurements of defined benefit plans (27.08) 0.36 20.35 (26.72) 14.37 1.20Income tax on item that will not be reclassified to profit or loss 3.98 - (7.12) 3.98 (5.03) (0.31)Items that will be reclassified to profit or loss(i) Exchange differences in translating the financial statements of foreign operations (58.90) 216.72 (186.54) 157.82 (122.48) (212.78)(ii) Effective portion of gains/(losses) on hedging instruments in cash flow hedges 72.93 (131.53) 144.25 (58.60) 339.37 464.58Income tax on item (ii) above that will be reclassified to profit or loss (22.34) 33.11 (50.41) 10.77 (118.59) (145.70)Total other comprehensive income/(losses) (31.41) 118.66 (79.47) 87.25 107.64 106.99Total comprehensive income for the period 999.90 1,255.08 611.74 2,254.98 1,362.31 3,315.30Profit attributable toOwners of the company 1,031.31 1,136.42 691.21 2,167.73 1,254.67 3,208.31Profit for the period 1,031.31 1,136.42 691.21 2,167.73 1,254.67 3,208.31Other comprehensive income attributable toOwners of the Company (31.41) 118.66 (79.47) 87.25 107.64 106.99Other comprehensive income for the period (31.41) 118.66 (79.47) 87.25 107.64 106.99Total comprehensive income attributable toOwners of the Company 999.90 1,255.08 611.74 2,254.98 1,362.31 3,315.30Total comprehensive income for the period 999.90 1,255.08 611.74 2,254.98 1,362.31 3,315.30Paid up equity capital [Face value ₹ 2/- per share] 555.30 555.17 554.22 555.30 554.22 554.57Other equity 21,244.72Earnings per equity share (face value ₹ 2 per share) (not annualized)Basic 3.71 4.05 2.49 7.79 4.52 11.53Diluted 3.63 3.96 2.45 7.62 4.44 11.29----- End of picture text -----

Registered & Corporate Office: 35 & 36, Rajiv Gandhi Infotech Park, Phase I, MIDC, Hinjawadi, Pune - 411057 Phone : +91 20 6652 5000 | Fax : +91 20 6652 5001 | [email protected] | www.birlasoft.com | CIN : L72200PN1990PLC059594

PART I

STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2021

Notes:

1 The above unaudited consolidated financial results have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors in their respective meetings held on October 26, 2021. These unaudited consolidated financial statements are prepared in accordance with the Indian Accounting Standards (referred to as "Ind AS") as prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time.
2 The Statutory Auditors of the Company have conducted a limited review of the above consolidated financial results of the Company for the quarter and half year ended September 30, 2021. An unmodified review report has been issued by them thereon.
3 Standalone information:

									(₹ in million)
Sr No	Particulars		Quarter ended				Half year ended		Year ended
		September 30,		June 30, 2021	September 30,	September 30,		September 30,	March 31,
		2021		(Unaudited)	2020		2021	2020	2021
		(Unaudited)			(Unaudited)		(Unaudited)	(Unaudited)	(Audited)
a	Revenuefrom continuing operations	5,098.59		4,532.29	4,010.90		9,630.88	7,859.51	16,405.31
b	Profit before taxfrom continuing operations	1,109.59		875.84	682.09		1,985.43	1,301.77	2,872.24
c	Net profit for the periodfrom continuing operations	820.22		663.45	449.17		1,483.67	856.18	1,935.59
d	Other comprehensive income/(losses)	27.49		(98.05)	107.08		(70.56)	230.13	319.77
e	Total comprehensive income	847.71		565.40	556.25		1,413.11	1,086.31	2,255.36
The results for the quarter and half year ended September 30, 2021, are available		on the Company’s website at www.birlasoft.com					and also on the website of the		BSE Limited at
www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com, where the				shares of the Company are listed.
Details included in Other income (net) are as below:
Particulars			Quarter ended				Half year ended		Year ended
		September 30,		June 30, 2021	September 30,	September 30,		September 30,	March 31,
		2021		(Unaudited)	2020		2021	2020	2021
		(Unaudited)			(Unaudited)		(Unaudited)	(Unaudited)	(Audited)
Exchange gain/(loss)		1.99		113.75	(13.88)		115.74	(144.34)	(110.27)
Fair value gain/(loss) on financial assets (investments) at fair value through profit		(1.47)		0.22	0.59		(1.25)	0.59	3.19
or loss

4 The results for the quarter and half year ended September 30, 2021, are available on the Company’s website at www.birlasoft.com and also on the website of the BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com, where the shares of the Company are listed.
5 Details included in Other income (net) are as below:
6 During the period, Birlasoft GmbH, a wholly owned step-down subsidiary of the Company has been liquidated and the resulting net loss of ₹ 1.38 million has been recognised in the statement of profit and loss and disclosed under exceptional items.
7 The Board of Directors declared an interim dividend of ₹ 1.50/- per equity share of face value of ₹ 2/- each. The record date for determining the entitlement of the members for interim dividend is November 3, 2021.
8 In view of pandemic relating to COVID -19, the Group has considered internal and external information in assessing the recoverability of receivables, unbilled receivables, goodwill, intangible assets and other financial assets. However, the actual impact of COVID-19 on the Group's financial statements may differ from that estimated and the Group will continue to closely monitor any material changes to future economic conditions.
9 Previous period's figures have been regrouped / reclassified wherever necessary to conform with the current period's classification / disclosure.

On behalf of the Board of Directors For Birlasoft Limited Dharmander Kapoor Place : Noida CEO & Managing Director Date: October 26, 2021 DIN: 08443715

Birlasoft Limited Registered & Corporate Office: 35 & 36, Rajiv Gandhi Infotech Park, Phase I, MIDC, Hinjawadi, Pune - 411057 Phone : +91 20 6652 5000 | Fax : +91 20 6652 5001 | [email protected] | www.birlasoft.com | CIN : L72200PN1990PLC059594

PART II

			SEGMENT WISE REVENUE AND RESULTS	SEGMENT WISE REVENUE AND RESULTS	SEGMENT WISE REVENUE AND RESULTS
									*₹ in million*
Sr No		Particulars		Quarter ended			Half year ended		Year ended
			September 30,		June 30,	September 30,	September 30,	September 30,	March 31,
			2021		2021	2020	2021	2020	2021
			(Unaudited)		(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)
1		Revenue by Industry Practice
		Banking, Financial Services and Insurance	1,829.55		1,650.38	1,599.20	3,479.93	3,133.03	6,429.89
		Manufacturing	4,397.50		4,181.78	3,638.10	8,579.28	7,158.21	14,674.91
		Energy and Utilities	1,449.15		1,413.14	1,305.36	2,862.30	2,736.46	5,375.36
		Life Sciences	2,440.67		2,207.85	2,031.90	4,648.51	4,693.16	9,077.04
		Revenue from operations	10,116.87		9,453.15	8,574.56	19,570.02	17,720.86	35,557.20
2		Segment Results
		Banking, Financial Services and Insurance	491.08		412.87	450.28	903.95	843.04	1,815.59
		Manufacturing	1,169.47		1,282.55	1,116.92	2,452.01	2,141.65	4,488.31
		Energy and Utilities	551.22		539.78	520.59	1,091.00	1,043.51	2,145.89
		Life Sciences	268.70		245.34	326.31	514.04	760.28	1,536.46
		Total	2,480.47		2,480.54	2,414.10	4,961.00	4,788.48	9,986.25
		Less:
		- Finance costs	34.37		28.44	34.75	62.81	69.99	130.44
		- Other unallocable expenditure (net of unallocable income)	1,062.71		939.70	1,363.32	2,002.40	2,904.81	5,307.82
		Profit before tax	1,383.39		1,512.40	1,016.03	2,895.79	1,813.68	4,547.99
Notes :
	1	The Chairman and CEO & Managing Director of the Company have been identified as the Chief Operating Decision Maker (CODM) as					defined by IND	AS 108, "Operating Segments."
		The Chairman of the Company evaluates the segments based on their revenue growth and operating			income.

2 Assets and liabilities are not identified to any reportable segment, since these are used interchangeably across segments and consequently, the management believes that it is not practicable or meaningful to provide segment disclosures relating to total assets and liabilities.

		On behalf of the Board of Directors
		For Birlasoft Limited
		Dharmander Kapoor
Place	: Noida	CEO & Managing Director
Date:	October 26, 2021	DIN: 08443715

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Birlasoft Limited

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----- Start of picture text ----- PART IVCONSOLIDATED STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED SEPTEMBER 30, 2021₹ in millionPARTICULARS Half year endedSeptember 30, September 30,2021 2020(Unaudited) (Unaudited)A CASH FLOW FROM OPERATING ACTIVITIESProfit for the period 2,167.73 1,254.67Adjustments forIncome tax expense 726.68 559.01(Profit)/ Loss on sale of property, plant and equipment and intangible assets (net) (0.84) 0.44Depreciation / Amortization 377.85 423.46Interest expense 62.81 69.99Interest income (172.79) (99.18)Dividend income (0.44) (2.38)Gain on sale / redemption of mutual funds (14.99) (0.07)Fair value loss/ (gain) on financial assets (investments) at fair value through profit or loss 1.25 (0.59)Provision for doubtful debts and advances (net) (17.29) 111.26Bad debts written off 1.88 0.91Share based compensation expenses 44.40 52.50Unrealized foreign exchange loss/ (gain) 115.28 (51.62)Operating Profit before working capital changes 3,291.53 2,318.40Adjustments for changes in working capital:Trade receivables and unbilled revenue (1,326.57) 1,542.78Loans, other financials assets and other assets (511.33) (621.69)Trade Payables 270.76 (364.86)Other financial liabilities, other liabilities and provisions (320.27) 391.35Cash generated from operations 1,404.12 3,265.98Income taxes paid (819.06) (220.90)Net cash generated from operating activities (A) 585.06 3,045.08B CASH FLOW FROM INVESTING ACTIVITIESPurchase of property, plant and equipment (including net movement in capital work-in-progress and (291.02) (109.87)capital advances)Proceeds from sale of property, plant and equipment 2.01 1.86Purchase of investments (5,024.37) -Sale of investments carried at fair value through profit and loss (net) 3,610.67 30.10Interest received 156.54 70.79Dividend received 0.44 2.38Fixed deposits with banks (net) having original maturity over three months 977.39 (3,005.04)Net cash used in investing activities (B) (568.34) (3,009.78)C CASH FLOW FROM FINANCING ACTIVITIESProceeds from issue of Share Capital and application money 0.68 1.24Repayment of lease liabilities (200.47) (203.95)Dividend paid including corporate dividend tax (693.97) (277.11)Interest and finance charges paid (13.83) (11.82)Net cash used in financing activities (C) (907.59) (491.64)D Exchange differences on translation of foreign currency cash and cash equivalents (D) (9.14) (9.14)Net decrease in cash and cash equivalents (A + B+ C + D) (900.01) (465.48)Cash and cash equivalents at close of the period 3,760.91 4,030.17Cash and cash equivalents at beginning of the period 4,660.92 4,495.65Cash deficit for the period (900.01) (465.48)----- End of picture text -----

Note 1 :

Figures in brackets represent outflows of cash and cash equivalents.

Note 2 :

The above Cash Flow Statement has been prepared under the indirect method as set out in the Indian Accounting Standard (Ind-AS) 7 on statement of cash flows.

On behalf of the Board of Directors For Birlasoft Limited Dharmander Kapoor Place : Noida CEO & Managing Director Date: October 26, 2021 DIN: 08443715

Chartered Accountants

B S R & Co. LLP

Telephone: +91 20 6747 7300 8th floor, Business Plaza, Fax: +91 20 6747 7310 Westin Hotel Campus, 36/3-B, Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune - 411001, India

Limited review report on unaudited quarterly and year-to-date standalone financial results of Birlasoft Limited under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

To

Board of Directors of Birlasoft Limited

We have reviewed the accompanying Statement of unaudited standalone financial results of Birlasoft Limited (“the Company”) for the quarter ended 30 September 2021 and year to date results for the period from 1 April 2021 to 30 September 2021 (“the Statement”).
This Statement, which is the responsibility of the Company’s management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to issue a report on the Statement based on our review.
We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.
Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with applicable accounting standards and other recognised accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement.

For B S R & Co. LLP Chartered Accountants Firm Registration No.101248W/W-100022

Digitally signed by DAKSHINDAS DAKSHINDAS SWAPNIL SATISH SWAPNIL SATISH Date: 2021.10.26 17:11:09

Date: 2021.10.26 17:11:09 +05'30'

Swapnil Dakshindas

Partner

Date: 26 October 2021 Membership Number: 113896 Place: Pune UDIN: 21113896AAAAFV1677

Principal Office: 14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Center, Western Express Highway, Goregaon (East), Mumbai - 400063

B S R & Co. (a partnership firm with Registration No. BA61223) converted into B S R & Co. LLP (a Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, 2013

Birlasoft Limited

Registered & Corporate Office : 35 & 36, Rajiv Gandhi Infotech Park, Phase I, MIDC, Hinjawadi, Pune - 411057 Phone : +91 20 6652 5000 | Fax : +91 20 6652 5001 | [email protected] | www.birlasoft.com | CIN : L72200PN1990PLC059594

PART IParticularsRevenue from operationsOther income (net) (Refer note 5)Total IncomeExpensesEmployee benefits expenseFinance costsDepreciation and amortization expenseOther expensesTotal expensesProfit before taxTax expenseCurrent taxDeferred tax charge/ (benefit)Total tax expenseProfit for the periodOther comprehensive income/(losses)Items that will not be reclassified to profit or lossRemeasurements of defined benefit plansIncome tax on items that will not be reclassified to profit or lossItems that will be reclassified to profit or lossEffective portion of gains / (losses) on hedging instruments in cash flow hedgesIncome tax on items that will be reclassified to profit or lossTotal other comprehensive income/(losses)Total comprehensive income for the periodPaid up equity capital [Face value ₹ 2/- per share]Other equityEarnings per equity share (face value ₹ 2 per share) (Not annualized)BasicDilutedSTATEMENT OF UNAUDITED STANDALONE FINANCIAL RESU

₹ in million (except per share data)Year EndedSeptember 30,2021(Unaudited)June 30,2021(Unaudited)September 30,2020(Unaudited)September 302021(Unaudited)September 30,2020(Unaudited)March 31,2021(Audited)5,098.594,532.294,010.90 9,630.88 7,859.51 16,405.31125.65232.4229.92358.07 (26.04)119.505,224.244,764.714,040.829,988.957,833.4716,524.813,299.663,114.972,587.696,414.634,994.4710,549.2623.5824.3526.1147.9353.60102.38174.69165.77181.05340.46364.02699.43616.72583.78563.881,200.501,119.612,301.504,114.653,888.873,358.738,003.526,531.7013,652.571,109.59875.84682.091,985.431,301.772,872.24274.47212.00258.39486.47473.33761.8714.900.39(25.47)15.29(27.74)174.78289.37212.39232.92501.76445.59936.65820.22663.45449.171,483.67856.181,935.59(27.08)0.3720.36(26.71)14.381.203.98-(7.12)3.98(5.03)(0.31)72.93(131.53)144.25(58.60)339.37464.58(22.34)33.11(50.41)10.77(118.59)(145.70)27.49(98.05)107.08(70.56)230.13319.77847.71565.40556.251,413.111,086.312,255.36555.30555.17554.22555.30554.22554.5713,376.282.952.361.625.333.096.962.882.311.595.223.046.81Quarter endedLTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2021Half Year Ended

Notes:

1 The above unaudited standalone financial results have been reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors in their respective meetings held on October 26, 2021. These unaudited standalone financial statements are prepared in accordance with the Indian Accounting Standards (referred to as "Ind AS") as prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time.
2 The Statutory Auditors of the Company have conducted a limited review of the above standalone financial results of the Company for the quarter and half year ended September 30, 2021. An unmodified review report has been issued by them thereon.
3 The results for the quarter and half year ended September 30, 2021, are available on the Company’s website at www.birlasoft.com and also on the website of the BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com, where the shares of the Company are listed.

Birlasoft Limited

Registered & Corporate Office : 35 & 36, Rajiv Gandhi Infotech Park, Phase I, MIDC, Hinjawadi, Pune - 411057 Phone : +91 20 6652 5000 | Fax : +91 20 6652 5001 | [email protected] | www.birlasoft.com | CIN : L72200PN1990PLC059594

PART I

STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2021

4 Where financial results contain both consolidated financial results and standalone financial results of the parent, segment information is required to be presented only in the consolidated financial results. Accordingly, segment information has been presented in the consolidated financial results.
5 Details included in Other income (net) are as below:

ParticularsExchange gain/(loss)Fair value gain/(loss) on financial assets (investments) at fair value throughprofit or loss	(₹ in million)Year EndedSeptember 30,2021(Unaudited)June 30,2021(Unaudited)September 30,2020(Unaudited)September 302021(Unaudited)September 30,2020(Unaudited)March 31,2021(Audited)22.36145.27(33.66)167.63(132.94)(132.94)(0.22)0.220.59-0.593.19Quarter endedHalf Year ended

6 The Board of Directors declared an interim dividend of ₹ 1.50/- per equity share of face value of ₹ 2/- each. The record date for determining the entitlement of the members for interim dividend is November 3, 2021.
7 In view of pandemic relating to COVID -19, the Company has considered internal and external information assessing the recoverability of receivables, unbilled receivables, intangible assets and other financial assets. However, the actual impact of COVID-19 on the Company's financial statements may differ from that estimated and the Company will continue to closely monitor any material changes to future economic conditions.
8 Previous period's figures have been regrouped / reclassified wherever necessary to conform with the current period's classification / disclosure.

					of the Board of Directors
					For Birlasoft Limited
					Dharmander Kapoor
Place	:	Noida			CEO & Managing Director
Date:		October	26,	2021	DIN: 08443715

Birlasoft Limited

Registered & Corporate Office : 35 & 36, Rajiv Gandhi Infotech Park, Phase I, MIDC, Hinjawadi, Pune - 411057 Phone : +91 20 6652 5000 | Fax : +91 20 6652 5001 | [email protected] | www.birlasoft.com | CIN : L72200PN1990PLC059594

PART II

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----- Start of picture text ----- STANDALONE STATEMENT OF ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2021₹ in million (except per share data)September 30, 2021 March 31, 2021(Unaudited) (Audited)A ASSETS1 Non-current assetsa. Property, plant and equipment 1,256.52 1,172.89b. Capital work-in-progress 47.86 65.42c. Right of use asset 868.45 1,005.98d. Other Intangible assets 90.20 104.85e. Financial assetsInvestment 3,963.73 3,663.34Other financial assets 146.35 343.37f. Income tax assets (net) 122.01 239.51g. Deferred tax assets (net) 435.20 435.74h. Other non-current assets 243.03 49.057,173.35 7,080.152 Current assetsa. Financial assetsInvestments 1,605.99 553.17Trade receivables 2,664.05 2,130.43Cash and cash equivalents 980.21 1,560.87Other balances with banks 4,979.66 5,769.05Loans 4.33 88.27Unbilled revenue 258.04 214.53Other financial assets 295.44 411.78b. Other current assets 659.42 522.4011,447.14 11,250.50TOTAL ASSETS 18,620.49 18,330.65B EQUITY AND LIABILITIESEquitya. Equity share capital 555.30 554.57b. Other equity 14,139.79 13,376.2814,695.09 13,930.85Liabilities1 Non-current liabilitiesa. Financial liabilitiesLease Liabilities 754.37 865.26b. Provisions 494.54 443.311,248.91 1,308.572 Current liabilitiesa. Financial liabilitiesLease Liabilities 216.30 230.54Trade payables Outstanding dues of micro enterprises and small enterprises 9.55 18.95 Outstanding dues of creditors other than micro enterprises and small enterprises 620.63 621.59Other financial liabilities 1,001.94 1,059.82b. Other current liabilities 327.07 672.28c. Provisions 111.20 119.46d. Income tax liabilities (net) 389.80 368.592,676.49 3,091.23TOTAL EQUITY AND LIABILITIES 18,620.49 18,330.65On behalf of the Board of Directors For Birlasoft LimitedDharmander KapoorPlace : Noida CEO & Managing DirectorDate: October 26, 2021 DIN: 08443715----- End of picture text -----

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----- Start of picture text ----- Birlasoft LimitedRegistered & Corporate Office: 35 & 36, Rajiv Gandhi Infotech Park, Phase I, MIDC, Hinjawadi, Pune - 411057Phone : +91 20 6652 5000 | Fax : +91 20 6652 5001 | [email protected] | www.birlasoft.com | CIN : L72200PN1990PLC059594PART IIISTANDALONE STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED SEPTEMBER 30, 2021₹ in millionHalf Year endedPARTICULARS September 30, September 30,2021 2020(Unaudited) (Unaudited)A CASH FLOW FROM OPERATING ACTIVITIESProfit for the period 1,483.67 856.18Adjustments forIncome tax expense 501.76 445.59(Gain)/ Loss on sale of property, plant and equipment and intangible assets (net) (0.86) 0.44Depreciation / Amortization 340.46 364.02Interest expense 47.93 53.60Interest income (171.77) (92.37)Dividend income (0.44) (2.38)Gain on sale/redemption of mutual funds (14.99) (0.07)Fair value loss/ (gain) on financial assets (investments) at fair value through profit or loss 1.25 (0.59)Unrealised foreign exchange loss 12.03 75.82Provision for doubtful debts and advances (net) 6.33 75.16Bad debts written off 1.88 0.91Share based compensation expenses 44.40 33.12Operating Profit before working capital changes 2,251.65 1,809.43Adjustments for changes in working capital:Trade receivables and unbilled revenue (595.52) 1,368.23Loans, other financial assets and other assets (169.91) 214.88Trade Payables (4.63) (76.65)Other financial liabilities, other liabilities and provisions (363.18) (202.41)Cash generated from operations 1,118.41 3,113.48Taxes Paid (351.74) (55.75)Net cash generated from operating activities (A) 766.67 3,057.73B CASH FLOW FROM INVESTING ACTIVITIESPurchase of property plant and equipment (including net movement in capital work in progress and capital advances) (271.27) (108.09)Proceeds from sale of property, plant and equipment 1.26 0.78Sale of investments carried at fair value through profit and loss (net) 3,610.67 30.10Purchase of Investment (4,950.14) -Interest received 155.46 68.55Dividend received 0.44 2.38Fixed deposits with banks having original maturity over three months (net) 980.18 (3,005.11)Net cash used in investing activities (B) (473.40) (3,011.39)C CASH FLOW FROM FINANCING ACTIVITIESProceeds from issue of Share Capital and application money 0.68 1.24Repayment of lease liabilities (170.96) (164.98)Dividend paid including corporate dividend tax (693.97) (276.48)Interest and finance charges (2.10) (0.12)Net cash used in financing activities (C) (866.35) (440.34)D Exchange differences on translation of foreign currency cash and cash equivalents (D) (7.58) (9.96)Net decrease in cash and cash equivalents (A + B+ C + D) (580.66) (403.96)Cash and cash equivalents at close of the period 980.21 933.17Cash and cash equivalents at beginning of the period 1,560.87 1,337.13Cash deficit for the period (580.66) (403.96)Note 1:Figures in brackets represent outflows of cash and cash equivalents.Note 2:The above Cash Flow Statement has been prepared under the indirect method as set out in Indian Accounting Standard (Ind-AS) 7 on Statement of cash flows.On behalf of the Board of DirectorsFor Birlasoft LimitedDharmander KapoorPlace : Noida CEO & Managing DirectorDate: October 26, 2021 DIN: 08443715----- End of picture text -----

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BIRLASOFT LIMITED Interim / Quarterly Report 2022

62365_rns_2021-10-26_242e8828-ecd0-4553-af8d-e85c53a1bfac.pdf

- Subject: Outcome of the Board Meeting held on October 26, 2021

B S R & Co. LLP

To

Board of Directors of Birlasoft Limited

Subsidiaries

Birlasoft Limited

PART I

STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2021

Notes:

PART II

Birlasoft Limited

Note 1 :

Note 2 :

B S R & Co. LLP

To

Board of Directors of Birlasoft Limited

Birlasoft Limited

Birlasoft Limited

PART I

STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2021

Birlasoft Limited

PART II

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BIRLASOFT LIMITED — Interim / Quarterly Report 2022

62365_rns_2021-10-26_242e8828-ecd0-4553-af8d-e85c53a1bfac.pdf

- Subject: Outcome of the Board Meeting held on October 26, 2021

B S R & Co. LLP

To

Board of Directors of Birlasoft Limited

Subsidiaries

Birlasoft Limited

PART I

STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2021

Notes:

PART II

Birlasoft Limited

Note 1 :

Note 2 :

B S R & Co. LLP

To

Board of Directors of Birlasoft Limited

Birlasoft Limited

Birlasoft Limited

PART I

STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2021

Birlasoft Limited

PART II

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BIRLASOFT LIMITED Interim / Quarterly Report 2022